NEHA ENTERPRISES
Vs.
COMMISSIONER, COMMERCIAL TAX, LUCKNOW, UTTAR PRADESH
( Before : Pankaj Mithal and S.V.N Bhatti, JJ. )
Civil Appeal No. 6553 of 2016
Decided on : 09-04-2025
Uttar Pradesh Value Added Tax Act, 2008 — Sections 7(c), 13(1) & 13(7) — Input Tax Credit (ITC) — Entitlement — Sales exempt under S. 7(c) — Where a dealer makes sales to manufacturer-exporters against Form-E, which are exempt from tax under S. 7(c) pursuant to notifications (dated 24.02.2010 and 25.03.2010), the dealer is not entitled to claim ITC on the purchase tax paid on such goods — The specific prohibition contained in S. 13(7)(i) explicitly disallows ITC facility in respect of purchases where the sale of such goods by the dealer is exempt under S. 7(c), thereby overriding the general entitlement provision in S. 13(1)
